Finance Accounts (Volume- II) 2015-16 Government of Haryana (i) TABLE OF CONTENTS Subject Page(s) VOLUME-I Certificate of the Comptroller and Auditor General of India (iii)-(v) Guide to Finance Accounts (vii-xii) 1. Statement of Financial Position 1-2 2. Statement of Receipts and Disbursements 3-8 3. Statement of Receipts (Consolidated Fund) 9-11 4. Stat ement of Expenditure (Consolidated Fund) 12-18 5. Statement of Progressive Capital Expenditure 19-25 6. Statement of Borrowings and other Liabilities 26-30 7. Statement of Loans and Advances given by the Government 31-33 8. Statement of Investments of the Government 34 9. Statement of Guarantees given by the Government 35 10. Statement of Grants-in-aid given by the Government 36-37 11. Statement of Voted and Charged Expenditure 38 12. Statement on Sources and Application of Funds for expenditure other than on Revenue account 39-43 13. Summary of Balances under Consolidated Fund, Contingency Fund and Public Account 44-47 Notes to Accounts 48-67 VOLUME-II PART I 14. Detailed Statement of Revenue and Capital Receipts by Minor Heads 71-107 15. Detailed Statement of Revenue Expenditure by Minor Heads 108-169 16. Detailed Statement of Capital Expenditure by Minor Heads and Subheads 170-225 17. Detailed Statement of Borrowings and Other Liabilities 226-245 (ii) TABLE OF CONTENTS PART I 18. Detailed Statement of Loans and Advances given by the Government 246-273 19. Detailed Statement of Investments of the Government 274-289 20. Detailed Statement of Guarantees given by the Government 290-294 21. Detailed Statement on Contingency Fund and Other Public Account transactions 295-312 22. Detailed Statement on investment of Earmarked Balances 313-318 PART II APPENDICES I. Comparative Expenditure on Salary 321-331 II. Comparative Expenditure on Subsidy 332-336 III. Grants -in-aid/Assistance given by the State Government 337-358 (Institution-wise and Scheme-wise) IV. Details of Externally Aided Projects 359 V. Plan Scheme Expenditure 360-368 A. Centrally Sponsored Schemes and Central Plan Schemes B. State Plan Schemes VI. Direct transfer of Central Scheme Funds to Implementing Agencies in the State(Funds routed outside State Budget) (Unaudited figures) 369-371 VII. Acceptance and Reconciliation of Balances 372-375 VIII. Financial Results of Irrigation Schemes 376-378 IX. Commitments of the Government-List of Incomplete Capital Works 379-387 X. Maintenance Expenditure with segregation of Salary and Non-Salary portion 388-393 XI. Major Policy Decisions of the Government during the year or new schemes proposed in the Budget 394-395 XII. Committed Liabilities of the Government. 396 XIII. Re -organisation of the States-Items for which allocation of balances between/among the States has not been finalized 397-398 PART – I DETAILED STATEMENTS 71 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS Actuals Increase(+)/ Heads Decrease(-) 2015-16 2014-15 per cent during the year (` in lakh) Receipt Heads (Revenue Account) *A Tax Revenue- (a) Taxes on Income and Expenditure 0020 Corporation Tax - 901 Share of net proceeds assigned to States 17,33,37.00 12,39,11.00 39.89 Total - 0020 17,33,37.00 12,39,11.00 39.89 0021 Taxes on Income Other than Corporation Tax - 901 Share of net proceeds assigned to States 12,04,79.00 8,84,83.00 36.16 Total - 0021 12,04,79.00 8,84,83.00 36.16 0028 Other Taxes on Income and Expenditure 901 Share of net proceeds assigned to States 3.00 3.00 .. Total - 0028 3.00 3.00 .. Total - (a)Taxes on Income and Expenditure 29,38,19.00 21,23,97.00 38.33 (b) Taxes on Property and Capital Transactions 0029 Land Revenue - 101 Land Revenue/Tax 16.03 .. 100.00 102 Taxes on Plantations 0.56 .. 100.00 107 Sale of Waste Land and Redumption of Tax 0.08 .. 100.00 800 Other Receipts 14,80.00 15,27.69 (-)3.12 Total - 0029 14,96.67 15,27.69 (-)2.03 0030 Stamps and Registration Fees - 01 Stamps-Judicial 101 Court Fees realised in Stamps 98,12.81 2,31,30.51 (-)57.58 102 Sale of Stamps 15,07.29 26,79.56 (-)43.75 800 Other Receipts 5,28.90 17,53.84 (-)69.84 Total - 01 1,18,49.00 2,75,63.91 (-)57.01 * Under the Section 'A Tax Revenue' the figure shown are net after taking into account of the refunds. 72 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS-contd. Actuals Increase(+)/ Heads Decrease(-) 2015-16 2014-15 per cent during the year (` in lakh) Receipt Heads (Revenue Account)-contd. *A Tax Revenue- contd. (b) Taxes on Property and Capital Transactions -concld. 0030 Stamps and Registration Fees -concld. 02 Stamps-Non-Judicial- 102 Sale of Stamps 26,31,81.98 23,70,64.79 11.02 103 Duty on Impressing of Documents 1,53,97.47 1,65,81.13 (-)7.14 800 Other Receipts 1,05,80.95 1,23,61.93 (-)14.41 Total - 02 28,91,60.40 26,60,07.85 8.70 03 Registration Fees 104 Fees for registering documents 1,81,11.75 1,72,98.37 4.70 Total - 03 1,81,11.75 1,72,98.37 4.70 Total - 0030 31,91,21.15 31,08,70.13 2.65 0032 Taxes on Wealth - 60 Other than Agricultural Land 901 Share of net proceeds assigned to States 40.00 3,35.00 (-)88.06 Total - 60 40.00 3,35.00 (-)88.06 Total - 0032 40.00 3,35.00 (-)88.06 Total - (b)Taxes on Property and Capital Transactions 32,06,57.82 31,27,32.82 2.53 73 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS-contd. Actuals Increase(+)/ Heads Decrease(-) 2015-16 2014-15 per cent during the year (` in lakh) Receipt Heads (Revenue Account)-contd. *A Tax Revenue- contd. (c) Taxes on Commodities and Services-contd. 0037 Customs - 901 Share of net proceeds assigned to States 8,80,83.00 5,73,87.00 53.49 Total - 0037 8,80,83.00 5,73,87.00 53.49 0038 Union Excise Duties - 01 Shareable Duties 901 Share of net proceeds assigned to States 7,33,13.00 3,24,04.00 126.25 Total - 01 7,33,13.00 3,24,04.00 126.25 Total - 0038 7,33,13.00 3,24,04.00 126.25 0039 State Excise - 101 Country Spirits 34,25,55.19 31,35,04.50 9.27 102 Country Fermented Liquors 3,24.96 .. 100.00 103 Malt Liquor 8,70.47 13,91.11 (-)37.43 104 Liquor 2,22.82 6,13.64 (-)63.69 105 Foreign Liquors & Spirits 1,52.05 92.36 64.63 106 Commercial and denatured spirits and medicated wines 1,25,29.19 87,72.58 42.82 107 Medicinal & Toilet Preparations containing Alcohal, Opium etc. 1,59.75 57.70 176.86 108 Opium, hemp and other drugs 3,15,41.23 63,75.71 394.71 150 Fines and confiscations 82,11.48 24,86.78 230.21 74 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS-contd. Actuals Increase(+)/ Heads Decrease(-) 2015-16 2014-15 per cent during the year (` in lakh) Receipt Heads (Revenue Account)-contd. *A Tax Revenue- contd. (c) Taxes on Commodities and Services-contd. 0039 State Excise -concld. 800 Other Receipts 4,05,41.21 1,37,50.80 194.83 Total - 0039 43,71,08.35 34,70,45.18 25.95 0040 Taxes on Sales,Trade etc. - 101 Receipts under Central Sales Tax Act 15,49,69.26 16,30,95.85 (-)4.98 102 Receipts under State Sales Tax Act 1,94,92,47.77* 1,69,92,90.41 14.71 103 Tax on sale of Motor Spirits and Lubricants 75.04 2,14.53 (-)65.02 104 Surcharge on Sale Tax 2,19.95 3,45,68.52 (-)99.36 106 Tax on purchase of Sugarcane 1,31.99 29.62 345.61 800 Other Receipts 13,78.55 21,26.37 (-)35.17 Total - 0040 2,10,60,22.56 1,89,93,25.30 10.88 0041 Taxes on Vehicles - 101 Receipts under the Indian Motor Vehicles Act 5,96,41.42 3,81,59.45 56.30 102 Receipts under the State Motor Vehicles Taxation Acts 8,03,96.65 7,83,38.32 2.63 800 Other Receipts .. 26,52.70 (-) 100.00 Total - 0041 14,00,38.07 11,91,50.47 17.53 0042 Taxes on Goods and Passengers - 102 Tolls on Roads 79,99.57 28,82.37 177.53 103 Tax Collections-Passenger Tax 2,34,58.95 2,87,39.25 (-)18.37 104 Tax Collections-Goods Tax 1,41,83.73 1,63,97.83 (-)13.50 106 Tax on entry of goods into Local Areas 24,56.73 36,82.08 (-)33.28 800 Other Receipts 73,26.34 10,05.41 628.69 Total - 0042 5,54,25.32 5,27,06.94 5.16 * Includes VAT amount of ` 1,92,63,90.37 lakh. 75 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS-contd. Actuals Increase(+)/ Heads Decrease(-) 2015-16 2014-15 per cent during the year (` in lakh) Receipt Heads (Revenue Account)-contd. *A Tax Revenue- concld. (c) Taxes on Commodities and Services-concld. 0043 Taxes and Duties on Electricity - 101 Taxes on consumption and sale of Electricity 2,49,89.00 2,32,25.00 7.60 102 Fees Under The Indian Electricity Rules 6,68.65 7,40.00 (-)9.64 103 Fees For The Electrical Inspection of Cinemas 0.20 0.20 .